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Please note: The algorithm descriptions in English have been automatically translated. Errors may have been introduced in this process. For the original descriptions, go to the Dutch version of the Algorithm Register.

Dividend Tax Refund (TDI) – internal rules for determining entitlement to a dividend tax refund

Dutch Tax and Customs Administration

The Tax and Customs Administration receives approximately 50,000 requests for dividend tax refunds each year. The algorithm helps to identify which requests can be processed automatically and which require manual assessment.
Last change on 10th of July 2026, at 14:42 (CET) | Publication Standard 1.0
Publication category
Impactful algorithms
Impact assessment
DPIA
Status
In use

General information

Theme

Public finances

Begin date

Field not filled in.

Contact information

algoritmeregister@belastingdienst.nl

Link to publication website

https://over-ons.belastingdienst.nl/onderwerpen/omgaan-met-gegevens/algoritmeregister/

Link to source registration

https://over-ons.belastingdienst.nl/onderwerpen/omgaan-met-gegevens/algoritmeregister/

Responsible use

Goal and impact

The algorithm helps to ensure that requests are checked systematically and accurately. By using an algorithm, these requests can be processed more quickly. This enables shareholders to receive clarity more quickly.

Considerations

Assessing these applications is important for shareholders who are eligible for a dividend tax refund. The algorithm can assist a Tax and Customs Administration employee in this process. This makes the assessment more thorough and efficient.

Human intervention

Human intervention is involved in the operation of the algorithm, but decisions are also made by the algorithm. The algorithm detects, selects and makes decisions. In situations where the algorithm cannot make a decision (such as more complex situations or where the request deviates from the norm), a member of staff intervenes.

Risk management

The selection criteria are reviewed periodically and adjusted where necessary to ensure continued compliance with legislation and regulations.

Legal basis

  1. General Act on Central Government Taxes: 
  2. General Administrative Law Act: 
  3. Dividend Tax Act 1965
  4. Universal Implementing Regulations for Tax Treaties 2025, with the exception of the tax treaty with the US
  5. Dutch Implementing Regulations for the 1992 Tax Treaty between the Netherlands and the United States of America
  6. Decree on Dividend Tax, Reduction, (Partial) Exemption and Refund of Dividend Tax
  7. Dividend Tax Implementation Order 1965
  8. Consolidated Decree on Dividend Tax 2025
  9. Decree on corporation tax, dividend tax, subjective exemptions for natural persons, [...] (Section 5 of the Corporation Tax Act 1969)

Links to legal bases

  • General Act on Central Government Taxes:: https://wetten.overheid.nl/BWBR0002320/
  • General Administrative Law Act:: https://wetten.overheid.nl/BWBR0005537/
  • Dividend Tax Act 1965: https://wetten.overheid.nl/BWBR0002515/
  • Universal implementing regulations for tax treaties 2025, with the exception of the tax treaty with the US: https://wetten.overheid.nl/BWBR0051667/
  • Dutch implementing regulations for the 1992 tax treaty between the Netherlands and the United States of America: https://wetten.overheid.nl/BWBR0036213/
  • Decision on dividend tax, reduction, (partial) exemption and refund of dividend tax: https://wetten.overheid.nl/BWBR0040766/
  • Implementing Decree on Dividend Tax 1965: https://wetten.overheid.nl/BWBR0002517/
  • Consolidated Decree on Dividend Tax 2025: https://wetten.overheid.nl/BWBR0051629/
  • Decree on corporation tax, dividend tax, subjective exemptions for natural persons, [...] (Section 5 of the Corporation Tax Act 1969): https://wetten.overheid.nl/BWBR0042886/

Elaboration on impact assessments

A pre-scan DPIA has been carried out on the business process in which the algorithm is used.

Impact assessment

Pre-scan DPIA

Operations

Data

Taxpayer’s personal data: Basic Register of Persons (BRP) Taxpayer’s personal data: Trade Register (Chamber of Commerce)Taxpayer’s personal data (not resident or established in the Netherlands)TaxpayerApplication for a dividend tax refundTax and Customs AdministrationCounter-information on dividend paymentsTax and Customs AdministrationCounter-information on dividend tax classification decisionTax and Customs Administration

Technical design

The algorithm consists of selection rules drawn up by subject matter experts on the basis of legislation, regulations and their expertise.

The algorithm uses these selection rules to assess whether the request can be accepted immediately. If this is not the case, the request is assessed manually by a member of staff.

The algorithm is not self-learning. This means that the algorithm does not develop itself whilst in use.

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